The tariff classification of footwear from China

NY E89971 November 26, 1999 CLA-2-64:RR:NC:TA:347 E89971 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of footwear from China Dear Ms. Liu: In your letter received November 19, 1999 you requested a tariff classification ruling. The two types of slippers submitted, which are representative samples for this inquiry are described as follows: Item #W79J-1144 - A 5 inch Halloween baby house slipper, available in three assorted styles, a ghost, a witch and a pumpkin. All three styles have stuffed character heads and sock top textile uppers which, we presume, consist of a man-made textile fabric. You state that they will be valued at $1.25 per pair. This soft style slipper also has a separately sewn-on soft textile outer sole covered with an evenly spaced pattern of small, 1/32-inch thick protruding rubber/plastic dots, spaced approximately ¼-inch apart on center. Due to the softness of the textile outer sole, the spacing of the “dots” on the sole and the lack of any rigid or semi-rigid midsole inserts, previous rulings have determined that for soles of this type, more of the textile material will contact the ground than does rubber/plastics. The constituent material of the outer sole for this sample slipper is therefore considered to be textile. We presume that the three slipper styles represented by this sample will have the same type of sole. Item #W79J-1145 – A 5 inch Halloween baby house slipper, with a stuffed “spider” head and numerous protruding spider legs. The slipper has a sock top man-made textile fabric upper and a separately sewn-on soft textile outer sole covered with an evenly spaced pattern of small, 1/32-inch thick protruding rubber/plastic dots, spaced approximately 3/8-inch apart on center. Due to the softness of the textile outer sole, the spacing of the “dots” on the sole and the lack of any rigid or semi-rigid midsole inserts, previous rulings have determined that for soles of this type, more of the textile material will contact the ground than does rubber/plastics. The constituent material of the outer sole for this sample slipper is therefore considered to be textile. You state that this slipper will also be available in other assorted colors and will be valued at $1.25 per pair. The applicable subheading for the several house slippers, described above and identified as Item #W79J-1144 and Item #W79J-1145, will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the upper, we presume, by weight, consists of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. We are returning the samples as you requested. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division